Section 23(4) in The Rajasthan Sales Tax Rules, 1995
(4)The articles referred to in sub-section (3) of section 10 which a registered dealer may purchase, shall be the articles intended for use by him as processing articles (other than raw materials) such as plant, machinery, equipment, tools, stores, spare parts and accessories in the manufacture or processing of goods for sale or in the mining or in the generation or distribution of electricity.
